The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1887-12-30
The City's Credit Good and Its
Finances in a Sound Condition.
Facts and Figures Arrayed in Such
Plain and Prominent shape that
the People and Taxpayers Can
Understand at n Glance
superb Compilation.

a few weeks ago Attorney General
George b. Peters filed in the chancery
court suit against President d. T. Had
den, Fire and Police Commissioner James
Lee, ir, and County Trustee Andrew J.
Harris, who is also Taxing District treas
urer, for 100000. Thil is the amount
upon which indictment, against the gen
tlemen named are pending in the criminal
court. The answer VIE filed yesterday
morning, and the iull trkt is as follows
The answer Of Andrew j. Harris, ID. 7.
MADDEN and James Lee Ijr., 10 the bill Of
the State Of Tennessee. pr the Use of the
Taxing District Of Shnby county, filed
against them in the thnnccry court Of
Shelby county.
Respondents admit hat the Taxing
District of Shelby COUNT Is municipal
corp Grafton, creates by The act OF January
20, 1879.
That Il Is provided with officers aud
agents for the admins ION VI liz Affairs;
that Il has no power 10 10y taxes, AID
that an annual tax for uSItain named de-
partmcnis and purposes thereof was inn
posed 10y iaid act Of lS7,, for the succeed
ing two years.
That said act, ~ amended by act Of
March ~, 1879, provided that the money
arising from fines, ioriciturcs and inspec.
| ton fees, under the local lawsol said mu.
nicipality, shall bc paid Ia the trustee Of
| Shelby county, for the use Of salaries,
printing. stationery and other expenses.
All market rents are 10 be applied To the
same use.
II is admitted that wharfage rates were
fixed by the same act, for the improve
mcnt and repairs Of the whaycs OF said
district. II h true the taxes for sid gov
eminent are imposed 10y he General As.
scmbly OF the State. Each act contains u
levy for two years; but the taxes for each
year are separate and distinct from that ol
the other. Whilst laid bitnnially. they are,
practically, annual le,irs. These levy
acts are, substantially, alike, aud embrace
nothing that does not p,rtlin 10 the taxes
which they impose.
II Is true that Il II tho duty Of the
officers named by complainant to make
biennial reports TO the io,cmor and leg.
islaturc OF the State, Of oil the nctingS aud
doings Of said government. These report.
are required 10 indicate the rate oi TAXA.
ton which, IN the opinion Of said officers,
viii bc necessary Tor the supportand main.
tcnancc OF the diilcrcnl departments aud
purposes Of the government for the sue.
cccding two years, except the purposes ol
salaries, printing stationery, etc, and
wharfage, for which permanent provision
was made by said act OF 1879.
IL is true that Taid reports are Ia be-
made NJ least twenty DAYS before the meet.
ing Of the General Ass mbly.
Respondent Harris admits that be- II
county trustee, and that the charter NJ the
Taxing District makes il his duty 10 col
lect the taxes imposed ilr liz benefit.
Respondents MADDEN and Lee admit
that they are two out Of three of the fire
and police commissioners Who compose
the board Of fire and police commissioner
Of said district.
Respondents admit That the section,
and parts Of sections OF The Taxing District
charter sct ont by complainant IN liz bill
are, substantially, accuiltc. II there be-
any naccumcy therein however, they ~.
serve the right 10 show the same by the
production oi the act itself.
II Ii admitted that Section of the char.
ter, which makes respondent Harris the
collector Of the taxch ~ said district, ~.
/ quircs Inn 20 keep each fund separate,
and 10 pay the same out, upon the Joint
warrants Of two Of the ire and police com.
missioncrs, Tor the purposes named in tho
levy act II IL true fht said section ALA
/ provides that IN no cas- shall the fund col.
lccied for one purpose C paid for another,
and iOrbids the issuancr ol any warrant hy
the fire and police commissioners, unlcsa
the money Is In the hands II the trustee
for It's payment, under penalty Of being
personally liable for The amount, recover.
able 10y the holder 81 tie warrant
II Is true II ~ provided by Section ~ Of
the charter that said fire and police COM
missioners shall not isse any bonds, notes,
scrip, or other evidences Of Indebtedness,
and shall In no event contract for work
or material, or services, In excess Of the
amount Of tax levied therefor for the cur
rent year. and that parties contracting with
/ the commissioners shall look alone 10 the
tax for that year Tor pa, meni, aud that mo-
subsequent tax shall b. levied therefor.
II is true that scctirn II Of the charter
forlids the diversion Oi any Of said taxes,
/ Wharfage dues, or other funds, from the
purposes ior which they were levied, 10y
any Oi the fire or pole commissioner, ~
the trustee, and make o violation Of this
provision u felony punishable by two
years IN the puniicntinry
! II IL admitted that sections 10 and % oil